A twin-accumulator hydro-pneumatic suspension has been developed based on the off-road vehicle in order to meet the requirements of ride comfort. The working principle and elements construct of the developed suspension are studied. And then, a mathematical model of the developed suspension is built. The influence of twin-accumulator hydro-pneumatic suspension parameters on the vehicle body vertical acceleration, suspension travel and dynamic tyre load is studied by simulation based on a quarter off-road vehicle model. The ride comfort of the vehicle with the developed suspension is studied by a theoretical evaluation; also the ride comfort of the vehicle with twin-accumulator hydro-pneumatic suspension is compared with the one with single accumulator hydropneumatic suspension in both time domain and frequency domain. The result shows that the twin-accumulator hydro-pneumatic suspension system gives worthwhile improvements in ride comfort compared with the single accumulator hydro-pneumatic suspension, and it is more suitable for off-road vehicle.